Registration exemption for small goods suppliers limited by excluded products, specified states, and compulsory-registration categories. Exemption from registration is provided for persons exclusively supplying goods whose aggregate turnover in a financial year does not exceed the prescribed threshold, except persons mandated to register compulsorily, persons supplying goods specified by tariff headings (including ice cream, pan masala and tobacco and manufactured tobacco substitutes), persons making intra State supplies in certain States and Union Territories, and persons who have opted for or choose to continue registration; the notification specifies tariff item exclusions and a commencement date.